STATE, DEPT. OF REVENUE v. BROCK

No. 90-541.

576 So.2d 848 (1991)

STATE of Florida, DEPARTMENT OF REVENUE, Appellant, v. James E. BROCK, et al., Appellees.

District Court of Appeal of Florida, First District.

March 18, 1991.


Attorney(s) appearing for the Case

Robert A. Butterworth, Atty. Gen., Kevin J. O'Donnell and James F. McAuley, Asst. Attys. Gen., Tallahassee, for appellant.

Thomas F. Woods and Alex D. Barker of Gatlin, Woods, Carlson and Cowdery, Tallahassee, for appellees.


PER CURIAM.

In this appeal, the Department of Revenue challenges a circuit court's final order permanently enjoining the Department from collecting a gross receipts tax from appellees, representatives of Florida's hotel and motel industry. We reverse the circuit court's order because it granted relief to appellees without first requiring them to exhaust adequate and available administrative remedies.

In August 1989, the Department sent notice to all operators...

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